1.

- Tablas ISR 2023: enero

Límite inferior Límite superior Cuota fija % Sobre

del
límite
0.01 746.04 0 inferior
1.92
746.05 6,332.05 14.32 6.4
6,332.06 11,128.01 371.83 10.88
11,128.02 12,935.82 893.63 16
12,935.83 15,487.71 1,182.88 17.92
15,487.72 31,236.49 1,640.18 21.36
31,236.50 49,233.00 5,004.12 23.52
49,233.01 93,993.90 9,236.89 30
93,993.91 125,325.20 22,665.17 32
125,325.21 375,975.61 32,691.18 34
375,975.62 En adelante 117,912.32 35
2.- Tablas ISR 2023:
Límite inferior Límite superior Cuota fija % Sobre
del
0.01 1,492.08 0 1.92
1,492.09 12,664.10 28.64 6.4
12,664.11 22,256.02 743.66 10.88
22,256.03 25,871.64 1,787.26 16
25,871.65 30,975.42 2,365.76 17.92
30,975.43 62,472.98 3,280.36 21.36
62,472.99 98,466.00 10,008.24 23.52
98,466.01 187,987.80 18,473.78 30
187,987.81 250,650.40 45,330.34 32
250,650.41 751,951.22 65,382.36 34
751,951.23 En adelante 235,824.64 35
3.- Tablas ISR 2023:
Límite inferior Límite superior Cuota fija % Sobre
del
0.01 2,238.12 0 1.92
2,238.13 18,996.15 42.96 6.4
18,996.16 33,384.03 1,115.49 10.88
33,384.04 38,807.46 2,680.89 16
38,807.47 46,463.13 3,548.64 17.92
46,463.14 93,709.47 4,920.54 21.36
93,709.48 147,699.00 15,012.36 23.52
147,699.01 281,981.70 27,710.67 30
281,981.71 375,975.60 67,995.51 32
375,975.61 1,127,926.83 98,073.54 34
1,127,926.84 En adelante 353,736.96 35
4.- Tablas ISR 2023: abril
 Límite inferior Límite superior Cuota fija % Sobre
del
0.01 2,984.16 0 1.92
2,984.17 25,328.20 57.28 6.4
25,328.21 44,512.04 1,487.32 10.88
44,512.05 51,743.28 3,574.52 16
51,743.29 61,950.84 4,731.52 17.92
61,950.85 124,945.96 6,560.72 21.36
124,945.97 196,932.00 20,016.48 23.52
196,932.01 375,975.60 36,947.56 30
375,975.61 501,300.80 90,660.68 32
501,300.81 1,503,902.44 130,764.72 34
1,503,902.45 En adelante 471,649.28 35
5.- Tablas ISR 2023: mayo
Límite inferior Límite superior Cuota fija % Sobre
del
0.01 3,730.20 0 1.92
3,730.21 31,660.25 71.6 6.4
31,660.26 55,640.05 1,859.15 10.88
55,640.06 64,679.10 4,468.15 16
64,679.11 77,438.55 5,914.40 17.92
77,438.56 156,182.45 8,200.90 21.36
156,182.46 246,165.00 25,020.60 23.52
246,165.01 469,969.50 46,184.45 30
469,969.51 626,626.00 113,325.85 32
626,626.01 1,879,878.05 163,455.90 34
1,879,878.06 En adelante 589,561.60 35
6.- Tablas ISR 2023: junio
Límite inferior Límite superior Cuota fija % Sobre
del
0.01 4,476.24 0 1.92
4,476.25 37,992.30 85.92 6.4
37,992.31 66,768.06 2,230.98 10.88
66,768.07 77,614.92 5,361.78 16
77,614.93 92,926.26 7,097.28 17.92
92,926.27 187,418.94 9,841.08 21.36
187,418.95 295,398.00 30,024.72 23.52
295,398.01 563,963.40 55,421.34 30
563,963.41 751,951.20 135,991.02 32
751,951.21 2,255,853.66 196,147.08 34
2,255,853.67 En adelante 707,473.92 35
7.- Tabla ISR 2023 julio
Límite inferior Límite superior Cuota fija % Sobre
del
0.01 5,222.28 0 1.92
5,222.29 44,324.35 100.24 6.4
44,324.36 77,896.07 2,602.81 10.88
 77,896.08 90,550.74 6,255.41 16
90,550.75 108,413.97 8,280.16 17.92
108,413.98 218,655.43 11,481.26 21.36
218,655.44 344,631.00 35,028.84 23.52
344,631.01 657,957.30 64,658.23 30
657,957.31 877,276.40 158,656.19 32
877,276.41 2,631,829.27 228,838.26 34
2,631,829.28 En adelante 825,386.24 35
8.- Tablas ISR 2023:
Límite inferior Límite superior Cuota fija % Sobre
del
0.01 5,968.32 0 1.92
5,968.33 50,656.40 114.56 6.4
50,656.41 89,024.08 2,974.64 10.88
89,024.09 103,486.56 7,149.04 16
103,486.57 123,901.68 9,463.04 17.92
123,901.69 249,891.92 13,121.44 21.36
249,891.93 393,864.00 40,032.96 23.52
393,864.01 751,951.20 73,895.12 30
751,951.21 1,002,601.60 181,321.36 32
1,002,601.61 3,007,804.88 261,529.44 34
3,007,804.89 En adelante 943,298.56 35
9.- Tablas ISR 2023:
Límite inferior Límite superior Cuota fija % Sobre
del
0.01 6,714.36 0 1.92
6,714.37 56,988.45 128.88 6.4
56,988.46 100,152.09 3,346.47 10.88
100,152.10 116,422.38 8,042.67 16
116,422.39 139,389.39 10,645.92 17.92
139,389.40 281,128.41 14,761.62 21.36
281,128.42 443,097.00 45,037.08 23.52
443,097.01 845,945.10 83,132.01 30
845,945.11 1,127,926.80 203,986.53 32
1,127,926.81 3,383,780.49 294,220.62 34
3,383,780.50 En adelante 1,061,210.88 35
10.- Tablas ISR 2023:
Límite inferior Límite superior Cuota fija % Sobre
del
0.01 7,460.40 0 1.92
7,460.41 63,320.50 143.2 6.4
63,320.51 111,280.10 3,718.30 10.88
111,280.11 129,358.20 8,936.30 16
129,358.21 154,877.10 11,828.80 17.92
154,877.11 312,364.90 16,401.80 21.36
312,364.91 492,330.00 50,041.20 23.52
492,330.01 939,939.00 92,368.90 30
 939,939.01 1,253,252.00 226,651.70 32
1,253,252.01 3,759,756.10 326,911.80 34
3,759,756.11 En adelante 1,179,123.20 35
11.- Tablas ISR 2023:
Límite inferior Límite superior Cuota fija % Sobre
del
0.01 8,206.44 0 1.92
8,206.45 69,652.55 157.52 6.4
69,652.56 122,408.11 4,090.13 10.88
122,408.12 142,294.02 9,829.93 16
142,294.03 170,364.81 13,011.68 17.92
170,364.82 343,601.39 18,041.98 21.36
343,601.40 541,563.00 55,045.32 23.52
541,563.01 1,033,932.90 101,605.79 30
1,033,932.91 1,378,577.20 249,316.87 32
1,378,577.21 4,135,731.71 359,602.98 34
4,135,731.72 En adelante 1,297,035.52 35
12.- Tablas ISR 2023:
Límite inferior Límite superior Cuota fija % Sobre
del
0.01 8,952.49 0 1.92
8,952.50 75,984.55 171.88 6.4
75,984.56 133,536.07 4,461.94 10.88
133,536.08 155,229.80 10,723.55 16
155,229.81 185,852.57 14,194.54 17.92
185,852.58 374,837.88 19,682.13 21.36
374,837.89 590,795.99 60,049.40 23.52
590,796.00 1,127,926.84 110,842.74 30
1,127,926.85 1,503,902.46 271,981.99 32
1,503,902.47 4,511,707.37 392,294.17 34
4,511,707.38 En adelante 1,414,947.85 35